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ARTICLE · 20 AUGUST 2026

2026 Policy Developments In Benefits And Executive Compensation

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Four major policy developments in 2026 have reshaped the landscape of employee benefits and executive compensation, involving significant regulatory changes from the Department of Labor's Employee Benefits Security Administration and the Securities and Exchange Commission. These changes affect 401(k) plan fiduciaries, enforcement priorities, disclosure requirements, and the treatment of Trump accounts under ERISA.

United StatesEmployment and HR
Hall Benefits Law
Hall Benefits Law
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Over the first half of 2026, four major policy developments relating to benefits and executive compensation occurred. These policy changes involved the U.S. Department of Labor (DOL) and the U.S. Securities and Exchange Commission (SEC).

DOL’S EBSA Proposes Safe Harbor Rule for 401(k) Plans

The DOL’s Employee Benefits Security Administration (EBSA) proposed a rule that would establish a safe harbor for fiduciaries under the Employee Retirement Income Security Act (ERISA) when selecting investment funds for 401(k) plans. The safe harbor rule would give fiduciaries protection against allegations of a breach of the fiduciary duty of prudence under ERISA related to choosing and maintaining certain investments.

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